THE EFFECT OF TAX AVOIDANCE, DIVIDEND POLICY AND INCOME SMOOTHING ON THE VALUATION OF A COMPANY
DOI:
https://doi.org/10.29103/micolls.v3i-.542Keywords:
Tax Avoidance, Dividend Policy, Income Statement, Firm ValueAbstract
The aim of this study is to empirically demonstrate how avoidance, dividend policy and income
smoothing impact the valuation of a company. This research employs a quantity approach, utilizing
purposive sampling to select samples. Hypothesis testing is conducted through panel data
regression, employing E-views 9 software. The study focuses on 84 companies in the property and
real estate sector listed on the Indonesian Stock Exchange (IDX) from 2017-2021. Out of these, 7
companies were selected as samples for analysis. The findings reveal the collectively, tax avoidance,
dividend policy and income smoothing do not significantly impact firm value, whereas dividend
policy demonstrates a positive effect on firm value
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